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Course NameIntroductory Accounting II
InstructorKaneko, Seiichi
MajorMajor Subjects
Course goalsThe student should be able to explain the features of service businesses, calculate depreciation expenses using different methods, explain the usefulness of cash flow statement, perform simple ratio analysis.
Course outlineThis course is designed for students who want to learn elementary accounting through English. Students may have two goals: (1) to have working knowledge of accounting, (2) to enhance command of English language. To achieve the first goal, students are asked to make journal entries with simple examples. Basic accounting skill is best acquired by using your hand rather than head. To achieve the second goal, students are asked to give output in written and verbal English.
Evaluation Scale and Policies30% Participation in classroom discussions and presentations. 30% Assignments and mini tests. 40% Final test.
PrerequisitesIt is recommended that students take this course after they have completed Introductory Accounting. Official language is English and no Japanese language is permitted in the class. Students are expected to participate in the class actively.
Texts, materials, and suppliesRequired text: Mulls, Darrell and Judith Orloff, The Accounting Game, Sourcebooks, 2008. (This text will be also used in Introductory Accounting.)
HomepageTo be informed in the class.
Course Schedule/Plan1. Orientation and overview of the course.
2-4. Mullis and Orloff, Chapter 5, 6. Assignments. Mini test.
5-7. Mullis and Orloff, Chapter 7. Assignments. Mini test.
8-10. Mullis and Orloff, Chapter 8. Assignments. Mini test.
11-13. Mullis and Orloff, Chapter 9, 19. Assignments. Mini test.
14. Summary and preparation for the final test.
15. Final test.The above schedule is subject to change. More detailed activities schedule will be informed during the course.